Fletcher H. Hyler - Page 29

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               The evidence before us discloses no reason for the original            
          abatement of $867.92.  On the contrary, the evidence justifies              
          imposition of the late filing additions.                                    
               Petitioner also contends that respondent conducted an                  
          unauthorized second examination of his books in violation of                
          section 7605(b).  Petitioner’s error arises from his misreading             
          of the certificate of assessment and payments.  This document               
          indicates that the matter of petitioner’s 1995 tax liabilities              
          was transferred without assessment from the IRS Examination                 
          Division to the IRS Appeals Office and then, when petitioner’s              
          administrative appeal was unavailing, back to the Examination               
          Division for the assessment of the taxes in issue.  It does not             
          show that there was an unauthorized second examination of                   
          petitioner’s books and records with respect to his 1995 taxable             
               Our review of the procedures used in assessing and                     
          collecting petitioner’s Federal income tax liabilities supports             
          the Appeals officer’s determination that the Notice of Federal              
          Tax Lien should not be withdrawn.  Petitioner has not shown that            
          respondent erred in declining to invalidate assessments of                  
          Federal income taxes for 1995 or 1997.  The assessments were made           
          within the applicable period of limitations and were valid.                 

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